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Journal of Accounting and Business Education
Published by Universitas Negeri Malang
ISSN : 25287281     EISSN : 2528729X     DOI : 10.17977
Core Subject : Education,
Education
Journal of Accounting and Business Education aims to help researchers publish their work for a wider audience and discover new connections. Journal of Accounting and Business Education publishes articles from the ideas of philosophical, conceptual, theoretical, critical review, and/or empirical research in the field of accounting and business education. Journal of Accounting and Business Education exclusively focuses on educational aspects in the business (accounting and financial management)
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 124 Documents
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Do Attitudes Towards E-Taxation Impact Tax Compliance? Bima Rafly Fachrezzi; Heru Tjaraka
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.40932

Abstract

This research aims to collect empirical data on the influence of e-tax perceptions and tax sanctions on compliance, using risk perception as a moderating factor. The data analysis was conducted using WarpPLS. The study sample comprised 34 taxpayers from the hotel, restaurant, and entertainment sectors. The findings indicate that risk preference did not affect the correlation between e-tax and tax sanctions on compliance in Banyuwangi. This highlights that the implementation of electronic taxation does not automatically enhance tax compliance. This is attributed to taxpayers’ risk-neutral attitudes, who believe that risk does not materially impact their business operations. Consequently, e-tax and its associated sanctions are not viewed as viable to foster compliance. This study uniquely focuses on taxpayers’ risk preferences as an internal factor, given their variability among taxpayers, particularly concerning e-tax adoption.
Local Government Performance Accountability: Do Internal Control, Public Monitoring, and E-government Affect? Marcellina Widiyastuti; Y Anni Aryani; Doddy Setiawan; Jaka Winarna
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.53991

Abstract

The government is required to work well to ensure accountability for funds from the public. To support government performance accountability, internal control, public monitoring, and the use of technology through e-government are needed. This research aims to determine the effect of internal control, public monitoring, and e-government on local government performance accountability. This research uses secondary data obtained from the Ministry of State Apparatus Utilization and Bureaucratic Reform, the Financial and Development Supervisory Agency, the Supreme Audit Agency, and Statistics Indonesia. All district/city governments in Indonesia in 2021 and 2022 are the population in this research with a total sample of 693 observations. Multiple linear regression as an analysis tool using E-views 12. The results show that local government performance accountability is positively influenced by internal control, public monitoring, and e-government. This research is for local governments as input and consideration to further strengthen the internal control system so that it is not limited to formality, improve understanding and implementation of integrated SPIP, and improve the quality and infrastructure of e-government. In addition, the results of this research serve as an evaluation for the public to participate more and monitor the performance of local governments so that the accountability of local government performance increases.
Front Matter of JABE Vol 3, Issue 2, March 2019 Editor Editor
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v3i2.8301

Abstract

Organization Features and Profitability: Implications for a Sample of Emerging Countries Tariq Tawfeeq Yousif Alabdullah; Essia Ries Ahmed; Ramyar Rzgar Ahmed
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 2, March 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i2.16351

Abstract

A huge number of prior works has tested the link between control mechanisms and organization profitability. Several methods are used by such works to enhance the notion that there is an inconsistent result in the link between the board feature and organization profitability.  However, there is unpredictability of this link shown by the prior works. Thus, the current work aims at testing the board features as internal control mechanisms represented by the size of both organization and the board of directors in their impact on organization profitability in the non-financial companies in Jordan, which was selected from a sample of Emerging Countries. Data were collected from the annual reports for 65 organizations for the year 2019 from the website of ASE via utilizing a cross-sectional analysis study. After testing the hypothesis of the current work, the findings revealed that the size of the board of director has a significant impact on the organization profitability of nonfinancial companies in Jordan. However, this work showed that organization size has an insignificant impact on organization profitability. The current work might help policymakers in Emerging Countries in general, and Jordanian non-financial sector in particular, deliberate policies related to using robust control mechanisms to enhance directors' commitment toward utilizing internal control mechanisms for the ultimate aim in promoting organization profitability
The Integration Of Technology: The Role Of Technological Pedagogical Content Knowledge and Self-Efficacy Nina Aprilyani; Sriyani Mentari
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.47571

Abstract

Technology-mediated learning equips students with the skills to compete in the 21st century. Therefore, teachers as holders of an important role must have the ability to facilitate and create this learning environment. Higher education institutions have a role in providing various knowledge and abilities to students as prospective teachers to feel ready and able to integrate technology into learning effectively. This research aims to explore students' internal factors, especially TPACK and self-efficacy, which influence the integration of technology into learning. The research method uses an explanatory quantitative approach. The research sample was 132 accounting education students at the State University of Malang who took part in teaching assistance activities using proportional stratified random sampling. Data collection is distributed via G-Form and analyzed using multiple regression analysis. The results of the research show that technological pedagogical content knowledge and student self-efficacy have a positive and significant effect on the integration of technology into learning so that better TPACK and self-efficacy in students will make students more often integrate technology into learning in the future classroom. Therefore, this research is expected to provide material and insight for students regarding internal factors (TPACK and self-efficacy) related to the integration of technology into learning.
Remuneration Committee and Cost of Equity Capital: A Study of Manufacturing Companies on the Indonesia Stock Exchange for the Period 2013-2023 Herman Darwis; Tatang Ary Gumati; Andi Harmoko Arifin; Maria Rio Rita
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.58997

Abstract

This study aims to examine the effect of the remuneration committee on the cost of equity capital. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2023. The data collection procedure used purposive sampling, the sample used companies that formed a remuneration committee, the number of observations used in this study from 2013 to 2023 was 371, with a sample size of 38 companies. The data analysis technique used multiple linear regression panel data. This study enriches the corporate governance literature in Indonesia with a comprehensive approach to measuring the cost of capital. The results found that the remuneration committee was found to be significantly negatively related to the cost of equity capital. This means that the existence of a remuneration committee is associated with a decrease in the cost of equity capital. This finding confirms that the formation of a remuneration committee can help monitor and advise executive management regarding remuneration decisions. The control variable of company size has a significant negative effect on the cost of equity capital. The control variables of sales growth, debt, and earnings quality do not affect the cost of equity capital.
Digital Transformation and Regulatory Arbitrage: How Cash Holdings Facilitate Corporate Tax Avoidance Fadlil Abdani; Moh. Afani; Rama Putra Adi Cahaya; Izzun Nisa’yanayiroh; Ananda Sriphol
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.68112

Abstract

This study aims to examine the effect of digital transformation on tax avoidance and the mediating role of cash holdings in public companies in Indonesia. Using a purposive sampling technique, a final sample of 2,040 firm-year observations was obtained from non-financial companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data were analyzed using panel data regression, a mediation approach, and two-stage least squares (2SLS) to address potential endogeneity. The results demonstrate that digital transformation consistently and robustly reduces tax avoidance through a direct channel while increasing cash holdings. Cash holdings partially mediate this relationship in a competitive manner, where larger cash reserves actually increase tax avoidance, consistent with the pecuniary motive hypothesis. Nevertheless, the total effect of digital transformation on tax avoidance remains negative. These findings provide crucial implications for tax authorities, particularly in developing countries, highlighting the necessity of technology-based oversight mechanisms to enhance corporate tax compliance and overcome administrative capacity limitations.
Does Student Satisfaction Mediate the Correlation between E-learning Service Quality, Academic Engagement and Academic Achievement? Jumaroh Ratna Satuti; Sunaryanto Sunaryanto; Dudung Ma'ruf Nuris
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v5i1.12699

Abstract

This research aimed at analyzing the influence of e-learning service quality and academic engagement on academic achievement through student satisfaction as an intervening variable. Only students who had ever used e-learning service could be the research sample and 222 students were sampled using purposive sampling. The data were collected by distributing questionnaire to the research samples. The data were analyzed using path analysis technique. The result indicated that e-learning service quality, academic engagement, and student satisfaction had an influence on accounting students’ academic achievement. From this research finding, it was suggested that university lecturers keep on developing teaching and learning strategies which can improve students’ academic engagement since it has been proven that academic engagement has a dominant influence on students’ academic achievement.
Front Matter Vol 7 No 1 (2022) Front Matter
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 7, Issue 1, September 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Determinants of Sustainability Reporting Quality in Indonesia Tiyani Larassati; Dodik Juliardi; Sri Pujiningsih
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 1, September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i1.53481

Abstract

This study aims to investigate the effect of corporate integrity, external assurance, foreign ownership structure, audit committee size and meetings on the quality of sustainability reporting. The sample in this study is public companies listed on the Indonesia Stock Exchange from 2021 to 2022. This study uses Random Effect Model panel regression. The results showed that corporate integrity, external assurance, and audit committee meetings have a positive impact. Foreign ownership structure and audit committee size have no effect. Limitations in this study, first, the potential influence on the quality of sustainability reporting is not limited to the variables tested in this study. Further research can be conducted on new determinants, such as corporate vision and/or mission, organizational culture, management competencies, and market pressures. Second, this research only uses quantitative methods, further research can use qualitative methods. This study has theoretical implications to add to the legitimacy theory literature in explaining the relationship between variables. Practical implications, for company managers can apply the principles of corporate integrity, consider external assurance services and increase the number of audit committee meetings. Regulators are expected to play an active role in drafting regulations related to upholding the principles of integrity, using external assurance services and organizing audit committee meetings. This research emphasizes quality over quantity. This study is also the first research in the Indonesian context to investigate the role of corporate integrity and involve the choice of external assurance service providers as a proxy.

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